(a) General. -- County commissions have no inherent authority
to levy taxes and have only that authority expressly granted to
them by the Legislature. The Legislature is specifically extended,
and intends by this article, to exercise certain relevant powers
expressed in section six-a, article X of the Constitution of this
state as follows: (1) The Legislature may appropriate state funds
for use in matching or maximizing grants-in-aid for public purposes
from the United States or any department, bureau, commission or
agency thereof, or any other source, to any county, municipality or
other political subdivision of the state, under such circumstances
and subject to such terms, conditions and restrictions as the
Legislature may prescribe by law; and (2) the Legislature may
impose a state tax or taxes or dedicate a state tax or taxes or any
portion thereof for the benefit of and use by counties,
municipalities or other political subdivisions of the state for
public purposes, the proceeds of any such imposed or dedicated tax
or taxes or portion thereof to be distributed to such counties,
municipalities or other political subdivisions of the state under
such circumstances and subject to such terms, conditions and
restrictions as the Legislature may prescribe.

Because a special district excise tax would have the effect of
diverting, for a specified period of years, tax dollars which to
the extent, if any, are not essentially incremental to tax dollars
currently paid into the General Revenue Fund of the state, the Legislature finds that in order to substantially ensure that such
special district excise taxes will not adversely impact the current
level of the General Revenue Fund of the state, it is necessary for
the Legislature to separately consider and act upon each and every
economic development district which is proposed, including the
unique characteristics of location, current condition and activity
of and within the area included in such proposed economic
opportunity development district and that for such reasons a
statute more general in ultimate application is not feasible for
accomplishment of the intention and purpose of the Legislature in
enacting this article. Therefore, no economic opportunity
development district excise tax may be levied by a county
commission until after the Legislature expressly authorizes the
county commission to levy a special district excise tax on sales of
tangible personal property and services made within district
boundaries approved by the Legislature.

(b) Authorizations. -- The Legislature authorizes the
following county commissions to levy special district excise taxes
on sales of tangible personal property and services made from
business locations in the following economic opportunity
development districts:

(1) The Ohio County Commission may levy a special district
excise tax for the benefit of the Fort Henry Economic Opportunity
Development District which comprises five hundred contiguous acres
of land. Notwithstanding the time limitations provisions of subdivision (2), subsection (a), section fifteen of this article,
the Fort Henry Economic Opportunity Development District shall not
be abolished under subdivision (2), subsection (a), section fifteen
of this article until the year 2044, unless sooner abolished and
terminated in accordance with the provisions of subdivision (1),
subsection (a), section fifteen of this article or any other
provision of this code, or sooner abolished for any other reason:
Provided, That on December 31, 2044, the provisions of subdivision
(2), subsection (a), section fifteen of this article shall apply to
abolish the Fort Henry Economic Opportunity Development District,
if the district has not been abolished prior to that date.

(2) The Harrison County Commission may levy a special district
excise tax for the benefit of the Charles Pointe Economic
Opportunity Development District which comprises four hundred
thirty-seven acres of land; and

(3) The Monongalia County Commission may levy a special
district excise tax for the benefit of the University Town Centre
Economic Opportunity District which comprises approximately one
thousand four hundred fifty contiguous acres of land.
Note: WV Code updated with legislation passed through the 2015 Regular Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.